Legal Opinion
Cranston v. Security First National Bank
California Court of Appeal
Decided May 19, 1965No. Civ. No. 28629PublishedCited by 1 opinion
1Opinion of the CourtFord, J.
The Controller of the State of California has appealed from an order sustaining the objection of the executor of the estate of Carl William Carson, deceased, to the report of the inheritance tax appraiser and fixing the inheritance taxes applicable to the interests passing from the decedent to his children.
Carl William Carson died on September 1, 1961. Pertinent portions of his will are set forth in the footnote.1 On April 15, 1963, Lula 0. Carson, the surviving wife, executed her written election to take under the provisions of the will rather than to claim her interest in the community…
2Cases cited8 opinions
- United States v. StapfSupreme Court of the United States · 1964
- Calvert v. Fort Worth National BankTexas Supreme Court · 1962
- Estate of RadovichCalifornia Supreme Court · 1957
- Wells Fargo Bank & Union Trust Co., of the Will of Walter D. K. Gibson, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Huntington v. WilsonCalifornia Court of Appeal · 1953
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3Cited by1 opinion
- Estate of CarsonCalifornia Court of Appeal · 1965